"Scientific research" Almanac

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  TOPICAL PROBLEMS OF THE ACCOUNTING IN THE FINANCIAL SECTOR

  The constantly growing requirements towards the accounting information about the activities of every business call for theoretically grounded and feasible solutions of some specific accounting problems. This is especially true for the accounting systems of financial enterprises. The study analyzes the status of the accounting practices adopted ... The constantly growing requirements towards the accounting information about the activities of every business call for theoretically grounded and feasible solutions of some specific accounting problems. This is especially true for the accounting systems of financial enterprises. The study analyzes the status of the accounting practices adopted by commercial banks, state budget enterprises, insurance companies, and social security funds. The authors provide substantiated solutions of some theoretical, methodology-related, and practical accounting problems pertaining to the financial sector enterprises. The approbation thereof in the enterprises subjected to the study improves the quality of their accounting information output.

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  RESEARCH AND ANALYSIS OF APPLICATION OF VIRTUALIZATION IN THE EDUCATIONAL PROCESS,TEACHING AND RESEARCH IN SUBJECTS RELATED TO INFORMATION TECHNOLOGIES

  The global financial crisis set the modern companies several challenges associated with effective management and use of available resources and to optimize and reduce financial costs. Systems virtualization is one of the solutions that help to reduce the necessary equipment for an organization by optimizing use of existing hardware, combined with ... The global financial crisis set the modern companies several challenges associated with effective management and use of available resources and to optimize and reduce financial costs. Systems virtualization is one of the solutions that help to reduce the necessary equipment for an organization by optimizing use of existing hardware, combined with increasing fault tolerance of systems as well as easier maintenance and management of existing IT resources, which in turn reducing the incidental expenses of the organization for the maintenance of IT equipment. Project implementation in the Academy reduce the total number of supported physical servers, removing part of the accompanying infrastructure, reducing the cost of redundancy, maintenance, spare parts and consumed electric power, coupled with easier management, increased performance and increased fault tolerance. The developed virtual environment helped to build a test environment in which teachers, students and IT professionals from Academic Computer Centre may, in real conditions to test the latest software solutions and services without creating a risk for the normal functioning of the existing IT infrastructure for administrative and teaching within the Academy.

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  RESEARCH ON THE STATE OF DATA SECURITY WITHIN THE BUSINESS INFORMATION SYSTEMS OF SMALL AND MEDIUM ENTERPRISES AND THE DEVELOPMENT OF A POLICY AND A STRATEGY FOR INFORMATION SECURITY

  There is ample evidence that the information environment of small and medium companies are more vulnerable to security breaches. However, safety issues of small and medium businesses in our country is highly underestimated. Efforts are directed mainly towards the development and function of the site omitting the strategy safety problems of the ... There is ample evidence that the information environment of small and medium companies are more vulnerable to security breaches. However, safety issues of small and medium businesses in our country is highly underestimated. Efforts are directed mainly towards the development and function of the site omitting the strategy safety problems of the online business processes. Thus from the outset some basic requirements for effective e-commerce are not taken into account, and that consequently reflect negatively on the initiatives. The reasons are rooted in very limited resources for ICT and purchase of modern network equipment and protection technologies. Traditionally the role and importance of ICT and safety is underestimated, their solution is left on the last place in the priorities and in most cases there is no clear perspective and long-term strategy. The damages, the personnel may cause to SMEs as the least predictable and controlled security vulnerability, are underistiwated and it is not invested in training and improving the information culture of the employees. The attention of this study is focused on five main issues: • justification of the importance of safety and confidence for the successful development of small and medium business on the Internet; • collation and systematization analysing of risks and threats to the safety of e-commerce; • advanced technology to ensure the information security in the Web; • approach to creating a policy for safety of the electronic commerce in SMEs.